This game system is designed specifically for play in J.R.R. Tolkien's universe, rather than an existing system (such as Rolemaster/MERP or Decipher's CODA) being "bent" to be "shoehorned" into a Middle-earth setting.

The website of this system is: http://ambarquenta.com/

The description they give is:

"Ambarquenta is a roleplaying game specifically designed for J.R.R. Tolkien's legendary land of Middle-earth. In this effort, it is our goal to produce a game system that is all at once enjoyable, flexible, balanced, and playable, but we also strive to remain true to Tolkien's shining literary examples. Ambarquenta (meaning Tale of Fate in Quenya) aims at experienced roleplayers who desire a complex, yet intuitively comprehendible set of rules which provides hooks for the Turambar to develop his stories, instead of distracting from them."